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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Lam v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 310 (TC) (15 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06540.html
Cite as: [2018] UKFTT 310 (TC)
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Decision Number: TC 06540
Appellant: Patricia Lam
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Michael CONNELL
Date Of Decision: 15/06/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Assessment/self-assessment
Notes: Capital Gains Tax - s 222 Taxation of Capital Gains Act 1992 - closure notice assessing gains on sale of residential property - fixed penalties for failure to include gains in self-assessment return - whether principal private residence exemption applied - no - appeal dismissed
PDF Copy:                                 [2018] UKFTT 310 (TC)
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